The Relationship among Moral Consciousness, Corporation's Environmental Strategy, and Economic Performance_

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題名：	The Relationship among Moral Consciousness, Corporation's Environmental Strategy, and Economic Performance
書刊名：	會計審計論叢
作者：	黃振豊／吳坤山／蔡如嵐
作者(外文)：	Huang, Cheng-li／Wu, Kun-shan／Tsai, Ju-lan
出版日期：	2012
卷期：	2:2
頁次：	頁115-147
主題關鍵詞：	道德意識；環境認知；創新環境策略；財務績效；Moral consciousness；Environmental perceptions；Innovative environmental strategy；Financial performance
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:0 點閱:13

隨著人類經濟發展的高度重視及殷切期望，工業化活動正無秩序的蔓延與擴張，以致生態環境飽受衝擊與失衡，此現象突顯了人類保護自然環境的迫切性並驅使企業日益重視企業社會責任(corporate social responsibility，簡稱 CSR) 的重要性。本研究使用部份最小平方分析法 (partial least squares，簡稱 PLS)建構經理人員之道德意識、高階管理階層支持與創新環境策略對於企業經濟績效之影響。從 158位受測樣本中，本研究發現道德意識較高之高階管理者能有效提升該部屬之理想道德主義，進一步培養環境認知，呼籲部屬共同重視環境議題，這將有助於加強並促使企業在營運過程中致力於環境責任相關活動。研究結果尚指出，環境認知較高之企業積極地實行環境預防策略，此積極性預防策略所產生之經濟績效將優於被動性控制策略所產生的績效。此外，企業高階管理階層對企業環境責任活動的支持亦能有效鼓動企業採行創新環境策略。由此可見，在培育經理人個人道德價值，以及提升高階管理階層對社會環境活動支持兩者雙管齊下，企業不僅能善盡企業社會責任，亦能有效提高的財務績效。本研究貢獻在於提供道德意識、高階管理階層對企業環境責任活動的支持以及經濟績效等相關文獻一系列新的研究發現。尤其以台灣為研究樣本，更有助於我國企業在落實企業社會責任活動時有一套新的策略方向，例如訓練經理人員道德意識之養成、倡議高階經理人支持社會環境活動，並將環境責任納入營運策略目標，共同落實社會責任並達到最大效益。

以文找文

The prevalence of ecological initiatives in daily operations was examined to understand the relationship among moral consciousness, environmental perceptions, conservation support from top managers, innovative environmental strategy, and financial performance. Drawing on comprehensive environmental managerial practices, this study employed partial least square (PLS) path modeling to estimate both the direct and the interaction effect on innovative environmental strategies for pollution prevention and control. Data were collected from 158 manager respondents in Taiwan. The results indicated that the ethic of senior managers has a tremendous and positive impact on subordinates’ idealism and facilitates their perception of the importance of environmental issues. Such perceptions dramatically affect subsequent policy and procedures concerning innovative environmental strategies for pollution prevention and control. This paper demonstrated empirically that the higher a firm’s level of innovation in proprietary pollution-prevention technologies, the larger the financial advantage it gains from proactive environmental strategies. This article contributes to the understanding of moral philosophy and environmental strategic management, particularly in the context of Taiwan.

以文找文

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